Question 26 The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Quantities $14 per hour Actual hours incurred and used 3,240 hours Actual labour rate Actual materials price Standard labour rate Standard materials price $90 per tonne Standard quantity of materials used (a) Calculate the total, price, and quantity variances for materials and labour 940 tonnes $89 per tonne $13 per hour Actual quantity of materials purchased and used Standard hours used 3,290 hours 930 tonnes Materials Labour Price variance Neither favourable nor unfavourable Favourable Unfavourable Quantity variance Total variance